P2-4A Grete Rodewald formed a dog groomi formed a dog grooming and training business called Grete Kanines on September 1, 2014. After consulting with a friend who had taken introductory accounting, Grete cre- ated a chart of accounts for the business as follows: No. 101 Cash; No. 112 Accounts Receivable; No. 130 Prepaid Insurance; No. 151 Equipment; No. 201 Accounts Payable; No. 209 Unearned Revenue; No. 301 G. Rodewald, Capital; No. 306 G. Rodewald, Drawings: No. 400 Service Revenue; No. 610 Advertising Expense; No. 726 Rent Expense; and No. 737 Utilities Expense. During September, the following events and transactions occurred: Sept. 1 Grete transferred $9,000 from her personal bank account to a bank account under the com- pany name, Grete Kanines. 1 Signed a one-year rental agreement for $650 per month. Paid the first month's rent. 2 Paid $720 for a one-year insurance policy effective September 1, 2014. 3 Purchased $2,500 of equipment on credit. 6 Paid $450 for advertising in several community newsletters in September. 15 Collected $500 cash for providing dog grooming services. /19 Attended a dog show and provided $700 of dog grooming services for one of the major kennel owners. The kennel owner will pay the amount owing within two weeks. 24 Collected $500 from the kennel owner for the services provided on September 19. The kennel owner promised to pay the rest on October 2. 25 Paid $175 for utilities for the month of September. 26 Paid $1,500 of the amount owed from the September 3 equipment purchase. 29 Received $850 cash for dog training lessons that will start on October 7. 30 Collected $975 cash for providing dog grooming services. 30 Paid the owner, Grete Rodewald, $1,350 for her personal use. Instructions (a) Journalize the transactions. (b) Post to the ledger accounts. Use the standard form of account. (c) Prepare a trial balance as at September 30, 2014